O.C.G.A.
O.C.G.A.

O.C.G.A. § 20-2-490 (2019)

Municipalities authorized to levy school taxes

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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Authority is given by the Constitution of Georgia to municipalities now authorized by law to operate independent school systems to maintain public schools in their respective limits by local taxation.

ELEMENTARY & SECONDARY EDUC.

History

Ga. L. 1919, p. 288, § 127; Code 1933, § 32-1111; Ga. L. 1946, p. 206, § 14.

Annotations

Cross references. Authority of municipal corporations to

maintain existing independent school systems, Ga. Const. 1983, Art. VIII, Sec. V, Para. I. Municipal tax for independent school systems, § 48-5-405.

JUDICIAL DECISIONS Editor’s notes. - In light of the similarity of the statutory provisions, decisions under former Code 1910, § 1551 (130, 134, and 153), which were subsequently repealed but were succeeded by provisions in this Code section, are included in the annotations for this Code section. Section is interpreted in the light of fundamental restriction upon taxation imposed by the constitution of this state and will not be given a construction which violates the constitutional provision. Penick v. Foster, 129 Ga. 217, 58 S.E. 773, 1907 Ga. LEXIS 334 (1907); Almand v. Board of Educ., 161 Ga. 911, 131 S.E. 897, 1926 Ga. LEXIS 362 (1926) (decided under former Code 1910, § 1551(130), (134) and (153)). Levying tax within independent school district for support of county schools. - This section does not authorize county authorities to levy a tax upon taxable property within an independent school district existing in a city for the support of the public schools of the county

under the control of the county board of education. Almand v. Board of Educ., 161 Ga. 911, 131 S.E. 897, 1926 Ga. LEXIS 362 (1926) (decided under former Code 1910, § 1551(130), (134) and (153)). Local tax election will be held void if notice was not in compliance with section. Dooly v. Mayor of Fairmount, 146 Ga. 689, 92 S.E. 209, 1917 Ga. LEXIS 447 (1917) (decided under former Code 1910, § 1551(130), (134) and (153)). Persons entitled to vote in bond election. - No person is lawfully entitled to vote in a school district bond election held under this section whose name does not appear on any list of the county registrars filed with the clerk of the superior court of the county showing the names of the registered voters of the county entitled to vote. Chapman v. Sumner Consol. Sch. Dist., 152 Ga. 450, 109 S.E. 129, 1921 Ga. LEXIS 121 (1921); Trustees of St. Clair Sch. Dist. No. 10 v. Broxton, 38 Ga. App. 65, 142 S.E. 575, 1928 Ga. App. LEXIS 37 (1928) (decided under former Code 1910, § 1551(130), (134) and (153)).

RESEARCH REFERENCES C.J.S. 78 C.J.S., Schools and School Districts, §§ 78, 79.